Results 241 to 250 of about 184,311 (271)

Economic Depreciation, Accounting Depreciation, and Their Relation to Current Cost Accounting

Journal of Accounting, Auditing & Finance, 1994
The relevancy of changing prices in accounting for asset values for U.S. industries is explored. The analysis compares the economic value of assets with accounting-based valuations—historical and current cost—in an inflationary environment. A simulation is employed to estimate the magnitude of the errors of current cost and historical cost reporting ...
Sasson Bar-Yosef, Steven Lustgarten
openaire   +1 more source

Stable Economic Depreciation Neutral Replacement Decisions

The Engineering Economist, 1989
ABSTRACT We give a method for computing depreciation schedules that reflect the underlying economic value of equipment. In the presence of taxes, these economic depreciation schedules depend on several factors. Including the depreciation schedules imposed by government.
Philip C. Jones, James L. Zydiak, Wallace J. Hopp   +2 more
openaire   +1 more source

Exchange Depreciation and Economic Readjustment

The Review of Economics and Statistics, 1948
THE postwar international economic and monetary settlement, especially the Bretton Woods Final Act and the original draft of the International Trade Charter,' were based on the conviction that national economic policies (including a policy of full employment) could always be harmonized with full adherence to an international system of unplanned market ...
openaire   +1 more source

Discount Allowed for Economic Depreciation

Journal AWWA, 1995
Southern New Hampshire Water Company (SNHWC) sued the town of Hudson for an abatement of real property taxes assessed on SNHWC's property. At trial, SNHWC advocated a fair market value based on a calculation of the property's capitalized earnings. The town argued a considerably higher figure based on the reproduction cost approach to value.
openaire   +1 more source

Currency Depreciation and Economic Growth

2017
Chapter 5 analyzes the impact of exchange rate depreciation on output growth in the island. The results indicate that 1 percent depreciation of the domestic currency in one year leads to a potential loss of 0.3 percent to GDP growth in the year that follows.
openaire   +1 more source

Investment Demand When Economic Depreciation is Stochastic

American Journal of Agricultural Economics, 1995
AbstractThe neoclassical model of investment by a risk‐neutral firm is generalized to include uncertainty about the rate of depreciation by replacing the deterministic capital accumulation identity with a stochastic variant. Ito's stochastic dynamic optimization is used to derive conditions for optimal investment.
Panos Fousekis, James S. Shortle
openaire   +2 more sources

A Possible Economic Rationale for Straight‐Line Depreciation

Abacus, 2002
Straight‐line depreciation (SL) appears to be a crude procedure that is unsupported by economic logic. Nevertheless, internationally, it is the most widely used method of allocating the costs of fixed assets to accounting periods by way of depreciation charges. Many authors attribute its use to its simplicity.
C. D. Green, J. R. Grinyer, R. Michaelson   +2 more
openaire   +1 more source

On the Economic Nature of Depreciation

Voprosy Ekonomiki, 2010
Economic theory considers depreciation as a part of value transferred from the fixed capital stock. But economic practice rejects this view. Economic performance is determined both by profit and depreciation. Their unity is to be found in capital investment and accelerated depreciation.
openaire   +1 more source

THE ECONOMIC ADVANTAGE OF THE OPTIMUM DEPRECIATION PROCEDURE*

Decision Sciences, 1970
ABSTRACTThe purpose of the research was to determine the economic advantage of the accelerated depreciation procedures allowed by Revenue Procedure 67–40. This income tax procedure allows relatively free choice of depreciation method at any point in the asset's life. This choice affects two decisions.
ROBERT K. ZIMMER, JACK GRAY
openaire   +1 more source

On Accounting and Economics Methods of Depreciation

Journal of Accounting, Auditing & Finance, 1990
This paper studies the reliability of the accounting methods of depreciation in the automobile industry. It finds that in this industry the behavior of the market depreciation is similar to the depreciation functions used by accountants for the firms' financial statements. Some rationale is supplied to support the empirical findings.
openaire   +1 more source